Jurnal GeoEkonomi
Vol. 13 No. 2 (2022)

FAKTOR-FAKTOR YANG MEMPENGARUHI PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT DI INDONESIA

Ranita Ramadhani (Program Studi Akuntansi, Universitas Balikpapan)
Septyana Ananda Fatimah (Prodi Akuntansi Universitas Balikpapan)

Article Info

Publish Date
26 Sep 2022

Abstract

This study aims to examine the effect of time pressure, audit risk, materiality, and audit experience on premature audits. The data used in this study are primary data derived from respondents' answers to the questions in the questionnaire. This research was conducted on auditors who work in Public Accounting Firms (KAP) located throughout Indonesia. The results of the analysis show that time pressure, audit risk and auditor experience have a significant effect on premature audit, while materiality variable has no effect on premature audit.

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Journal Info
Jurnal GeoEkonomi
Website

Abbrev

geoekonomi

Publisher

Universitas Balikpapan

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Description

Jurnal GeoEkonomi, terbitan ini berisi artikel ilmiah bidang Ekonomi yang diterbitkan secara berkala 6 bulanan (dua kali dalam satu tahun pada bulan Maret dan September). Terbit versi cetak kali pertama pada Bulan Maret 2010 (ISSN Print: ...